2026-07-15T16:12:59+00:00 2025-08-31 135565207 KPMG LLP 60 South Street Boston MA 02111 990 2024-09-01 237225337 ABCD REAL ESTATE CORPORATION INC ABCD 6173486376 178 TREMONT STREET BOSTON MA 02111 SHARON SCOTT-CHANDLER PRESIDENT/CEO 6173486376 2026-07-15 true Kristin Anderson P01231300 6179881000 2026-07-15 2024 2025-03-06 01:10:19Z SHARON SCOTT-CHANDLER 178 TREMONT STREET BOSTON MA 02111 5364521 false X N/A X 1972 MA SEE SCHEDULE O 7 7 0 7 0 0 0 4038 399 458830 148986 462868 149385 0 0 0 0 0 0 0 462868 149385 32886059 33035444 17879 17879 32868180 33017565 ABCD REAL ESTATE WAS ESTABLISHED TO ACQUIRE AND HOLD REAL ESTATE AND TO LEASE SUCH REAL ESTATE TO ABCD, INC. AND OR DESIGNEES IN ORDER TO REDUCE SPACE COSTS THROUGH EXEMPTION OF PROPERTY TAXES AND OTHER ECONOMIES. false false 148986 THE ORGANIZATION HELD AND LEASED THE REAL ESTATE FOR AND TO ITS RELATED ORGANIZATION, ACTION FOR BOSTON COMMUNITY DEVELOPMENT, INC. 0 false false false false false false false false false false true false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false X 7 7 false false false false false false false true true false false false true true true true true true false false false false MA X X TANA BOONE 6173486378 178 TREMONT STREET BOSTON MA 02111 KATHLEEN FLYNN CLERK 1.0 1.0 X X 0 0 0 MARY CHIN CHAIR 1.0 1.0 X X 0 0 0 PATRICIA WASHINGTON TREASURER 1.0 1.0 X X 0 0 0 CANDICE CAINES-FRANCIS DIRECTOR EX OFFICIO 1.0 1.0 X 0 0 0 JAMES OWENS JR DIRECTOR 1.0 1.0 X 0 0 0 SEAN K DAUGHTRY DIRECTOR 1.0 1.0 X 0 0 0 YVONNE L JONES DIRECTOR 1.0 1.0 X 0 0 0 SHARON SCOTT-CHANDLER PRESIDENT/CEO 1.0 35.0 X 0 331148 72640 SHAYLA NAZAIRE CFO 1.0 35.0 X 0 188642 58921 0 519790 131561 false true false 0 0 0 0 0 0 0 399 399 5364122 5215136 148986 0 148986 148986 0 0 0 0 0 0 0 149385 148986 0 399 0 0 0 374200 419123 1896275 2290770 0 0 0 0 33152261 19873401 13435172 13278860 0 0 17180412 17046691 32886059 33035444 17879 17879 0 0 0 0 17879 17879 X 32868180 33017565 32868180 33017565 32886059 33035444 149385 0 X X false true false false 0 3702355 3702355 14132990 9650510 4482480 14911174 9901493 5009681 349086 321398 27688 56656 56656 13278860 DUE FROM ABCD, INC. 17046691 17046691 0 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote LIABILITY FOR UNCERTAIN TAX POSITIONS ACTION FOR BOSTON COMMUNITY DEVELOPMENT, INC. IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3), AND ACTION FOR BOSTON COMMUNITY DEVELOPMENT REAL ESTATE CORPORATION, INC. IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER IRC SECTION 501(C)(2). AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(A). THE ORGANIZATION IS REQUIRED TO ASSESS UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO SUCH POSITIONS THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR HAVE A MATERIAL EFFECT ON THE CONSOLIDATED FINANCIAL STATEMENTS. false false false SHARON SCOTT-CHANDLER PRESIDENT/CEO 0 330140 0 0 0 1008 0 34659 0 37981 0 403788 0 0 SHAYLA NAZAIRE CFO 0 188544 0 0 0 98 0 20283 0 38638 0 247563 0 0 Schedule J, Part II INDIVIDUALS LISTED IN PART II ARE PAID FOR THEIR SERVICES RENDERED TO A RELATED ORGANIZATION AND NOT FOR THEIR SERVICE ON THE GOVERNING BODY OF THE FILING ORGANIZATION. Form 990, Part I, Line 1 DESCRIPTION OF ORGANIZATION MISSION ABCD REAL ESTATE WAS ESTABLISHED TO ACQUIRE AND HOLD REAL ESTATE AND TO LEASE SUCH REAL ESTATE TO ABCD, INC. AND OR DESIGNEES IN ORDER TO REDUCE SPACE COSTS THROUGH EXEMPTION OF PROPERTY TAXES AND OTHER ECONOMIES. Form 990, Part VI, Line 15 COMPENSATION POLICY ABCD REAL ESTATE CORPORATION HAS NO COMPENSATED OFFICERS, DIRECTORS OR EMPLOYEES. Form 990, Part VI, Line 11b Review of form 990 by governing body REVIEW PROCESS THE FORM 990 IS PREPARED BY ABCD'S CHIEF FINANCIAL OFFICER AND IT IS THEN REVIEWED BY THE ORGANIZATION'S ACCOUNTING FIRM, KPMG LLP. AFTER KPMG'S REVIEW, RECOMMENDED CHANGES, IF ANY, ARE DISCUSSED AND WHERE APPROPRIATE, INCORPORATED INTO THE RETURN. THE RETURN IS PRESENTED TO AND REVIEWED BY THE FINANCE COMMITTEE AND ONCE THEY HAVE ACCEPTED THE RETURN, THEY RECOMMEND ACCEPTANCE TO THE FULL BOARD OF DIRECTORS. THE RETURN IS MADE AVAILABLE TO THE FULL BOARD UPON REQUEST BY THE MEMBERS. THEY RECOMMEND ACCEPTANCE TO THE FULL BOARD OF DIRECTORS. THE FULL BOARD IS GIVEN THE OPPORTUNITY TO REVIEW THE FORM 990. Form 990, Part VI, Line 12c Conflict of interest policy THE MEMBERS OF THE BOARD OF DIRECTORS ARE GIVEN THE CONFLICT OF INTEREST AND DISCLOSURE STATEMENTS ANNUALLY. THE STATEMENTS ARE FILLED OUT BY THESE INDIVIDUALS AND RETURNED TO THE BOARD LIAISON WHO REVIEWS THE FORMS FOR ANY CONFLICT OF INTEREST. THE FINANCE/AUDIT COMMITTEE OF RELATED ORGANIZATION, ABCD, INC. RECEIVES THE FORMS WITH ANY CONFLICTS FROM BOARD MEMBERS FOR THEIR REVIEW. AFTER MEETING AND DISCUSSING WITH THE INDIVIDUALS CONCERNED, THE COMMITTEE GIVES ITS RECOMMENDATIONS TO THE FULL BOARD FOR FINAL DISPOSITION. THE BOARD OF DIRECTORS ARE ALSO BOARD MEMBERS OF ABCD, INC. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS, WHICH ARE AVAILABLE ON THE WEBSITE OF ITS RELATED ORGANIZATION, ABCD, INC. AND THEY ARE ALSO AVAILABLE ON GUIDESTAR AND MASSACHUSETTS ATTORNEY GENERAL'S WEBSITES. ABCD REAL ESTATE DOES NOT CURRENTLY MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC. Form 990, Part XII, Line 2c Change of oversight process or selection process THE RESPONSIBILITY FOR THE OVERSIGHT OF THE CONSOLIDATED AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT IS THE RESPONSIBILITY OF THE AUDIT COMMITTEE OF THE RELATED ORGANIZATION, ABCD, INC. ACTION FOR BOSTON COMMUNITY DEVELOPMENT INC 178 TREMONT STREET BOSTON MA 02111 042304133 SOCIAL SERVICES MA 501(c)(3) 7 NA false ABCD LOW COST HOUSING 178 TREMONT STREET BOSTON MA 02111 233106477 HOUSING - INACTIVE MA 501(c)(3) 7 ABCD INC true false false false false false false false false false true false false false false false false false false false